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2016 (9) TMI 1242 - HC - VAT and Sales TaxRelease of detained goods - Form JJ - the goods transported from Sultanpur to Chennai were accompanied by defective documents more particularly that the consignee has not submitted the online Form JJ - Held that: - It is not in dispute that the Commissioner of Commercial Tax issued a circular to Check Post Officers as well as Assessing Officers, as a guiding principle, as to how the documents have to be verified and as to what are the records required to be produced by the transporter while the goods cross a check post. It has been observed in the circular that if certain forms are not available, then it is open to the officers to see the other records available, which are accompanying the goods, take note of any earlier movement of similar goods and render a decision. Admittedly, the computer generated Form JJ was not produced and the petitioner produced the invoice and the lorry receipt and these are records, which can be taken into consideration by the fourth respondent in terms of the amended Rule 15 - the fourth respondent is directed to release the goods as well as the vehicle - petition allowed - decided in favor of petitioner.
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